Who Actually Own Heir Property?

Grandparents had 13 children with 13 acres and dispersed to children accordingly. My mother and her three sisters received 2 acres out of the 13 acres. They all received 1/4 of that 2 acres each. My mother own 1/2-one of her sisters gave it to her (It is noted with the accessors office) of the original 2 acres. The bill to pay the property tax is mailed to my mother's address. The other two sisters are listed on the tax bill as owners-and these two sisters that are listed have surviving children. All three of her sisters have died, and my mother is now deceased since March of 2013. My mother has paid the entire amount of taxes due on the property during some of the sisters life time and with each death of each sister, my mother continued to pay the property tax on the property. Since my mother's death my siblings and I will pay the tax on porperty for the year 2013. If my siblings and I were to pursue total ownership of the 2 acres, what legal steps would we have to take under Louisiana law to achieve this course of action? Is a surviving spouse of a now deceased son of one of the deceased sisters that is listed on the property tax considered heir of this property as well? This deceased son has surviving children.

First LA has the most complex laws of inheritance of any state. Second, the first question that needs to be answered is how the property was titled.

The second question that needs to be answered is how the property was divided. When the grandparents divided the 13 acres, did they create new subdivisions? Were there new deeds issued for each parcel?

The 2 acres that your mom and her three sisters received, was that parceled into a new deed? If the 2 acres were a single parcel, does the deed record that your mom owns 1/2 and the other 2 sisters 1/4 each? Did they own as tenants in common of joint tenants with right of survivorship? Did any of the 4 sisters leave a will that divides their estate? Did the other sisters have offspring or heirs?

These are all questions that need to be answered before any determination can be made as to who actually owns the property now.

Aside from the complex laws of your state, there is the question of wills. You need to find out if each of the sisters had them.
Paying taxes on property in their names doesn't give you (or your mother) any claim, unless there were agreements in writing, or possibly verbally, if there is enough to substantiate it.